C.C.E. Vs. PATIALA CASTINGS (P) LTD.

JUDGEMENT

(1.) THIS appeal has been preferred by the Revenue under Section 35G of the Central Excise Act, 1944 (in short "the Act") against the order dated 25 -7 -2013 (Annexure A -2) passed by the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (hereinafter referred to as "the Tribunal") claiming the following substantial questions of law: -

(2.) AFTER hearing learned counsel for the appellant, we do not find any merit in the appeal. This Court in Bansal Alloys & Metals Pvt. Ltd.'s case (supra) while deciding the question of vires of Rules 96ZO(3), 96ZP and 96ZQ of the Rules held the said provisions to the extent of providing for mandatory minimum penalty without mens rea and without any element of discretion as excessive and unreasonable restriction on fundamental rights being arbitrary and were accordingly declared to be ultra vires the Act and the Constitution. It was recorded as under: - -

(3.) HIMACHAL Pradesh High Court in Shubh Timb Steel Ltd. v. Union of India - : 2012 (286) E.L.T. 495 (HP) in view of the judgment in Bansal Alloys & Metals Pvt. Ltd.'s case (supra) had held in the following terms: -